Legal Opinion
Bullard v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided May 25, 1937No. 6120PublishedCited by 12 opinions
1Opinion of the Court
BINDLEY, District Judge.
Petitioner, as executor of the last will and testament of Clara R. Smith, deceased, asks this court to reverse a decision of the Board of Tax Appeals affirming an assessment of deficiency in a federal estate tax in the sum of $17,271.46, assessed by the Commissioner against the estate of the deceased. The deficiency arose out of the action of the Commissioner in including in the gross value of the estate the corpus of a certain inter vivos trust agreement dated February 17, 1932. Mrs. Smith died testate on May 24, 1933.
On March 3, 1927 the decedent created an…
2Cases cited31 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Tyler v. United StatesSupreme Court of the United States · 1930
26 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Aerojet-General Corp. v. AskewCourt of Appeals for the Fifth Circuit · 1975
- Gallagher v. SmithCourt of Appeals for the Third Circuit · 1955
- Brunswick Corporation v. Chrysler Corporation and Chrysler Outboard CorporationCourt of Appeals for the Seventh Circuit · 1969
- Estate of Isaac G. Darlington, Provident Tradements Bank and Trust Company and Claude C. Smith, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1962
- Fleming v. MillerDistrict Court, D. Minnesota · 1942
7 more not listed; retrieve them via the Exa API.